Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
EPCG benefit - violation of Section 45 of the Customs Act - goods were shifted without payment of duty and without authorization of the proper officer - reducing the redemption fine from ₹ 1.2 crores to merely ₹ 1 lac was not proper - SC
EPCG benefit - violation of Section 45 of the Customs Act - goods were shifted without payment of duty and without authorization of the proper officer - reducing the redemption fine from ₹ 1.2 crores to merely ₹ 1 lac was not proper - SC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
